| List-I (External factors of finance) | List-II (Features) |
| (A) Nature of competition | 1. Monopoly |
| (B) Seasonal changes | 2. Tax planning |
| (C) The policy of the financial institution | 3. Equity capital or debt ratio |
| (D) Tax provision | 4. Inflation |
| 5. SEBI |
CODES
| A | B | C | D | |
| I | 1 | 2 | 3 | 4 |
| II | 3 | 2 | 4 | 1 |
| III | 3 | 1 | 4 | 2 |
| IV | 1 | 4 | 3 | 2 |